An on-the-spot check is a form of financial control in which the provider verifies the actual implementation of the project directly at the beneficiary's registered office or at the place of implementation. The control team verifies the physical existence of procured assets, including equipment serial numbers, the actual performance of construction works, original accounting documents and their recording in separate project records, staff timesheets and employment contracts, public procurement documentation, the fulfilment of measurable indicators, and compliance with publicity rules. The check is usually announced in advance with a call to prepare documents, but in the case of suspected fraud it may take place unannounced. The output is a draft control report, against which the beneficiary may lodge objections within a set deadline, followed by a report with findings and recommendations whose fulfilment is monitored. Shortcomings can lead to expenditure reductions or corrections. Proven preparation consists of continuously maintained project documentation kept in binders by area, labelled assets, and a designated person familiar with the whole project.
See also: Project publicity.
